If you rent out property, you are required to pay 13 percent personal income tax on the income you receive (clause 4, clause 1, article 208, clause 1, article 209 of the Tax Code of the Russian Federation).

At the same time, for individual landlords who are not individual entrepreneurs, there are two options for paying tax:

1. You must pay the tax yourself.

2. The tenant of the property must withhold tax from you and transfer it to the budget.

Let's consider both situations.

1. You calculate and pay personal income tax yourself

This obligation arises for you if your tenant (clauses 1 and 2 of Article 226, clause 1 of clause 1 of Article 228 of the Tax Code of the Russian Federation):

• an individual who is not an individual entrepreneur. This can be either a citizen of the Russian Federation, a foreigner or a stateless person;
• a foreign organization that does not have branches in the Russian Federation.

You calculate the tax at the end of the year using the formula (clause 1 of Article 224, Article 225 of the Tax Code of the Russian Federation):

Personal income tax = income from rental property for the year x 13%.

In addition, you need to fill out a tax return in form 3-NDFL for the year when you rented out the property and received income. The declaration is submitted no later than April 30 of the year following the year in which rental income was received. You need to submit it to the tax office at your place of residence (clause 3 of Article 228, clause 1 of Article 229 of the Tax Code of the Russian Federation).

Note. To fill out the declaration, you can use the free program, which is available on the website of the Federal Tax Service of Russia at www.nalog.ru , in the “Software / Declaration” section.

The tax amount must be paid to the budget no later than July 15 of the year following the year the property was leased (clause 4 of Article 228 of the Tax Code of the Russian Federation). You can check your tax payment details with your tax office.

2. The tenant calculates and transfers personal income tax to the budget

If you lease property to a Russian organization, a Russian branch of a foreign organization, an individual entrepreneur, a notary or a lawyer, then calculate and pay personal income tax with rent must the tenant (clauses 1 and 2 of Article 226 of the Tax Code of the Russian Federation).

This means that when paying you rent payments, he withholds part of them in the amount of 13 percent and transfers them to the budget (paragraph 1, paragraph 4, article 226 of the Tax Code of the Russian Federation). Thus, the rent you receive is reduced by the amount of tax. In this case, the tenant acts as a tax agent.

In this case, the tenant does not have the right to transfer personal income tax on rent from own funds(Clause 9 of Article 226 of the Tax Code of the Russian Federation).

If the tenant fully withheld and paid personal income tax to the budget, then you do not have to file a tax return at the end of the year (paragraph 2, paragraph 4, article 229 of the Tax Code of the Russian Federation).

However, if the tenant did not withhold and transfer the tax (or did not do so in full), then you will have to calculate and pay personal income tax yourself. In addition, you will need to fill out and submit a tax return (clause 4, clause 1, article 228 of the Tax Code of the Russian Federation).

Note. There is an opinion that an individual in any case pays the tax independently, regardless of the status of the tenant. However, in our opinion, if the lease agreement provides for the tenant’s obligation to withhold and pay personal income tax on the rent amounts, you do not need to pay the tax yourself.

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An organization that has entered into a lease agreement for premises with an individual fulfills the obligations of a tax agent - when transferring rental payments, it withholds personal income tax and pays tax to the budget. In this article we will look at how the rental of premises from individual, and also find out the specifics of taxation when paying lease payments and compensating operating expenses

Lease agreement with an individual: we draw it up correctly

Cooperation between an organization and an individual landlord begins with the execution of a lease agreement.

When drawing up a lease agreement, the parties must comply with the standards established by the Civil Code of the Russian Federation. In particular, the contract must contain the following mandatory details:

• name of the document, place, date of preparation;
• names of the parties in the preamble (full name of the organization, full name of the individual);
• Full name, position of the signatory on the part of the tenant (usually director), basis for representing the interests of the organization when concluding an agreement (charter, power of attorney);
• legal address of the organization, registration address of the individual;
• bank details of the parties.

Read also the article ⇒

The text of the agreement should be formatted in the following sections:

The tenant accepts the right to use the premises after signing the transfer and acceptance certificate ⇒ .

The procedure for returning the premises at the end of the lease period or in connection with early termination the contract is accompanied by the signing of a return certificate ⇒ .

State registration of a lease agreement with an individual

A lease agreement concluded between an organization and an individual who is not an individual entrepreneur is not subject to mandatory notarization. At the same time, on the basis of clause 2 p. 609 of the Civil Code of the Russian Federation, a lease agreement (including with an individual lessor) valid for more than 1 year must go through the state registration procedure.

State registration of lease agreements is carried out by the territorial bodies of Rosreestr. According to the Civil Code of the Russian Federation, a lease agreement is recognized as valid and comes into force only if it is state registered.

Renting premises from an individual: taxation, insurance premiums

When renting premises from a citizen who is not a self-employed person, the organization, performing the duties of a tax agent, is obliged to withhold and pay personal income tax to the budget, calculated from the amount of rental payments at the current tax rate. This requirement is established by clause 2 of Art. 226 Tax Code of the Russian Federation.

Tenant – tax agent for personal income tax

The tenant organization calculates personal income tax, withholds the amount from the income of the individual lessor and pays tax to the budget in each case of transfer of rental payments. The lessor receives the amount of rent minus withheld tax:

RentPayment fact = RentPayment agreement – ​​personal income tax,

Where RentPayment fact– the amount of the rental payment actually transferred to the lessor;
RentPayment agreement– the amount of the rental payment according to the agreement;
Personal income tax is the amount of withheld tax calculated at the established rate (in general, 13% of the rental payment).

When renting premises from an individual, personal income tax is subject to withholding both in the case where the tax amount is specified in the lease agreement, and provided that this provision is not provided for in the agreement (see letter of the Ministry of Finance No. 03-04-05/49369 dated 08/27/2015 ).

The deadline for payment of personal income tax by a legal entity-tax agent is no later than the day following the day of transfer of the rent payment to the individual lessor.

Let's look at an example . A lease agreement for non-residential premises was concluded between Prizma LLC and citizen Barsukov, according to which the rent is 7,303 rubles/month.

Prizma pays rent to Barsukov monthly until the 20th of the current month.

On October 18, 2019, Prizma’s accountant transferred the rent for October 2019 to Barsukov (minus personal income tax):

RUR 7,303 – (RUB 7,303 * 13%) = RUB 6,353.61

Prizma is obliged to transfer personal income tax to the budget no later than October 19, 2019.

Insurance premiums

Rent payments paid by a legal entity-tenants in favor of an individual are not subject to taxation as insurance premiums. In accordance with paragraph 4 of Art. 420 of the Tax Code of the Russian Federation, an organization renting premises from an individual is not required to pay contributions for compulsory pension, medical, social insurance.

If an organization rents premises from an individual (who is not an individual entrepreneur), then it is in relation to this individual lessor. That is, she must calculate personal income tax on income in the form of rent, withhold tax when paying income to an individual and transfer it to the budget (clause 2 of article 226, article 228 of the Tax Code of the Russian Federation). It is impossible to shift the payment of personal income tax to the lessor himself - an individual. And it doesn’t matter what will be written in the lease agreement with an individual. In any case, the personal income tax must be paid by the tenant - the organization (Letter of the Ministry of Finance of Russia dated August 27, 2015 No. 03-04-05/49369).

Personal income tax when leasing

Personal income tax on rent is calculated with each payment of income to an individual according to the following formula:

The personal income tax rate is:

• if the lessor is a resident of the Russian Federation - 13%;
• if the lessor is a non-resident of the Russian Federation - 30%.

And to an individual, the rent is transferred minus the withheld tax amount.

Payment of personal income tax to the budget

The tax withheld by the organization is transferred to the budget no later than the day following the day the rent is paid to the individual (clause 6 of Article 226 of the Tax Code of the Russian Federation).

BCC for personal income tax for rent - 182 1 01 02010 01 1000 110. That is, the same as when transferring personal income tax for employees of an organization.

Reporting when renting from an individual

For an individual landlord, you need to create a separate tax register for personal income tax and at the end of the year, in the general manner, submit a 2-NDFL certificate to the Federal Tax Service. It must reflect income in the form of rent, the amount of calculated, withheld and transferred to the personal income tax budget.

The income code in 2-NDFL when renting from an individual is 1400.

In addition, information on the individual lessor is included in the quarterly 6-NDFL report.

Insurance premiums when renting premises from an individual

The amount of rent paid to an individual is not subject to insurance contributions to the Pension Fund, Social Insurance Fund and Federal Compulsory Medical Insurance Fund (clause 4 of Article 420 of the Tax Code of the Russian Federation).

Personal income tax on other rental payments

If the organization reimburses the individual lessor for the cost utilities, which depends on the tenant’s actual consumption and is taken into account by meters (electricity, gas, water supply), then the reimbursed amount is not taxable income of an individual. And, therefore, there is no need to withhold personal income tax from it (

All actions of a tax agent in calculating personal income tax on income in the form of rent, withholding tax when paying income to an individual and transferring it to the budget are strictly regulated by the Tax Code. Let's consider the specifics of paying personal income tax under a lease agreement with an individual and the timing of transferring personal income tax under lease agreements.

The obligation for personal income tax on payments to an individual who is not an individual entrepreneur for renting premises depends on the type of rental payments, that is, on how the tenant pays the component - utilities. Let's consider three options for rental payments.

Option 1. The rent includes only the payment for the provided space

The rent includes only the permanent part, which is set in the form of payment for the provided space. Utilities are paid separately on invoices submitted by the landlord, and thus constitute a variable part of the rent.

Payments in the form of such rent are recognized as income under paragraphs. 4 paragraphs 1 art. 208 of the Tax Code of the Russian Federation, and the company paying the income is recognized as a tax agent by virtue of clause 1. Clause 2, Art. 226, Art. 228 of the Tax Code of the Russian Federation in relation to this individual - the lessor. Therefore, personal income tax must be withheld from this type of rent.

Option 2. The rent includes the cost of utilities

The cost of utilities is already included in the rent in a fixed amount of payments per month. That is, the lessor predicted in advance, by calculation, based on actual data for previous periods, the amount of future utilities.

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In this case, income, including payment of utility bills, received by an individual is subject to taxation - Letter of the Ministry of Finance of the Russian Federation dated March 15, 2017 No. 03-04-05/15280. Therefore, personal income tax must be withheld from this type of rent.

Option 3. Reimbursement of utilities

The lessor compensates the tenant for utilities based on the attached supporting documents regarding their use.

If an organization reimburses an individual for the cost of utilities: electricity, gas, water supply, heat supply, in the amount of its actual consumption, recorded by meters, then The refundable amount is not income an individual and therefore there is no need to withhold personal income tax from such compensation, by virtue of Letter of the Ministry of Finance dated April 17, 2013 No. 03-04-06/12985.

You just need to worry about a decent package of documents confirming that the tenant pays exactly for his expenses. The recommended list of documents is presented in the material "".

When calculating personal income tax, you must be guided by:

• the norms of Chapter 23 “Income Tax on Individuals”;
• explanatory letters from the regulatory authorities of the Ministry of Finance of the Russian Federation, the Federal Tax Service of the Russian Federation;
• approved Accounting policy for personal income tax purposes.

IN tax policy For the purposes of personal income tax, a tax accounting system is approved specifically for this tax in the form of a list of primary accounting documents, forms of tax accounting registers and the procedure for reflecting in them analytical tax accounting data on income, tax base, amounts calculated, withheld, and transferred by personal income tax for each individual.

In order to make payments under lease agreements and civil partnership agreements, you need to know within what timeframes you should recognize income, withhold and pay personal income tax.

Below are the legal requirements for the timing of transactions performed by a tax agent and for control over the lines of Form 6-NDFL in relation to a lease agreement with an individual:

Who pays personal income tax under a lease agreement with an individual

The company acting as a tax agent for rent payments needs to withhold personal income tax from the income received under the lease agreement and pay it to the budget. It is impossible to shift the transfer of personal income tax to the lessor - an individual.

It is important to remember that in any case the personal income tax must be paid by the tenant - an organization, having previously withheld the calculated tax directly from the amount of payments made by the individual.

The amount of tax is determined based on the amount of remuneration received by an individual in the form of rent using a rate of 13% in accordance with clause 1 of Art. 224 of the Tax Code of the Russian Federation, taking into account the stated tax deductions according to paragraph 1 of Art. 210 Tax Code of the Russian Federation.

The table of allowed deductions under lease agreements is given in the material "".

A citizen who is not an entrepreneur can rent out his real estate to both individuals and business entities (organizations and individual entrepreneurs). We will explain in this article how to pay personal income tax on such income.

Renting premises from an individual: personal income tax

Income received from leasing property is subject to income tax (Article 208 of the Tax Code of the Russian Federation). On the income of Russian resident landlords, tax is withheld at a rate of 13%, and on the income of non-residents - at a rate of 30%.

It is mandatory to withhold and pay tax on rental income, but who should do this depends on whether the tenant has tax agent status.

When the tax is transferred by the individual landlord himself

The tax is calculated and paid by the lessor himself in the following cases (clause 1, clause 1, article 228 of the Tax Code of the Russian Federation):

When the tenant is also an ordinary individual, this most often happens when renting out housing. In this situation, personal income tax on renting an apartment from an individual must be paid to the budget by the landlord himself.

When the tenant (individual entrepreneur or organization) is not a tax agent (for example, foreign companies).

In this case, at the end of the year in which the income was received, the lessor must calculate personal income tax on his rental income and submit a 3-NDFL declaration to the Federal Tax Service (the deadline for filing it is April 30). The tax is transferred to the budget no later than July 15 of the following reporting year (clause 4 of article 228 of the Tax Code of the Russian Federation).

When should the tenant pay the tax?

If the premises are leased to a tax agent (organizations, individual entrepreneurs, private notaries, lawyers, separate structures foreign companies in the Russian Federation), then the calculation, withholding and payment of personal income tax must be made by the tenant (Article 226 of the Tax Code of the Russian Federation).

It is important to take into account that the obligation to withhold personal income tax from the rent remains with the tax agent (tenant), even if the lease agreement contains a provision for the payment of tax by the lessor himself - provisions Tax Code in this case they have priority, and the individual’s consent is not required.

The tenant (as a tax agent) is obliged to calculate and withhold personal income tax from the amount of rent paid under the contract when settling with the individual landlord. That is, the landlord receives payment for renting the premises minus tax. The tenant has no right to pay tax from his own funds - this is directly prohibited by the Tax Code of the Russian Federation (clause 9 of Article 226). The tax must be transferred to the budget (at the agent’s place of registration) no later than the day following the day of payment to the lessor (clauses 4, 6 of Article 226 of the Tax Code of the Russian Federation).

When the tenant withholds and pays personal income tax, the individual lessor does not submit a 3-NDFL declaration.

Renting from an individual: personal income tax from a communal apartment

If, under the terms of the agreement, the tenant reimburses the cost of utilities, the amount of which is based on recorded meter readings, i.e. depends on actual consumption (electricity, water supply, etc.), the lessor has no economic benefit. The amount of such compensation does not need to be subject to personal income tax.

At the same time, it is necessary to withhold personal income tax from the amounts that the tenant pays for services that do not depend on their actual use (heating, etc. constant payments) (letter of the Ministry of Finance dated March 23, 2018 No. 03-04-05/18556).

Personal income tax reporting from the tax agent-tenant

There are no special features when filling out personal income tax reports for landlords. A tax register is opened for the lessor, as for all individuals who receive income, on the basis of which the reporting is then filled out: Calculation 6-NDFL, certificate 2-NDFL for the corresponding period.

6-NDFL when renting from an individual

Tax agents report on payments to individuals, withheld and transferred tax in the quarterly Calculation 6-NDFL. It is submitted to the Federal Tax Service before the end of the month following the reporting period.

When reflecting in the calculation of personal income tax amounts from renting premises from an individual, the following must be taken into account:

“Date of actual receipt of income” (line 100) - the day the rent is transferred to the landlord’s bank account, or “cash” is issued to him from the tenant’s cash desk (clause 1, clause 1, article 223 of the Tax Code of the Russian Federation);

“Tax withholding date” (line 110) coincides with the date on line 100, since tax is withheld upon actual payment of income to an individual (clause 4 of Article 226 of the Tax Code of the Russian Federation);

“Tax payment deadline” (line 120) – date no later than the next working day after the day of payment (clause 6 of Article 226 of the Tax Code of the Russian Federation).

2-NDFL when renting from an individual

At the end of the reporting year, no later than April 1, the tax agent must reflect the landlord’s income in Certificate 2-NDFL (with sign “1”) and submit it to the inspectorate. If it was not possible to withhold the tax (or was not fully possible), the tax authorities and the individual are sent a Certificate 2-NDFL with attribute “2” no later than March 1.

The rent amounts paid are reflected in the Certificate in the month of actual receipt of income, i.e. when they were paid to the individual. This also applies to rent advances paid.

The income code indicated in Certificate 2-NDFL when renting premises from an individual is 1400.